District of Columbia Updates Several Forms and Instructions

January 10, 2019 Tom Hospod

The District of Columbia Office of Tax and Revenue has released several forms and instructions related to tax year 2018 withholding for the 2019 filing season. The following forms have been updated with no changes to the form other than the tax year to “2019:”

  • FR-900NP – Annual Return for Withholding Reported on Forms 1099 and/or W-2G
  • FR-900Q – Withholding Tax Quarterly
  • FR-900A, Employer Payer Withholding Tax Annual Return

Additionally, the OTR has published revised versions of the FR-900Q Instructions and FR-900A Instructions.

The following revisions have been made to the FR-900Q Instructions:

  • The OTR will no longer automatically register businesses from business tax returns. Businesses must now file the FR-500, Combined Registration Application, before filing taxes.
  • Taxpayers with household employees must obtain a FEIN and report withholding on the FR-900Q.
  • Section 3 only need be completed when not filing electronically.
  • Willfully failing to provide information may result in criminal liability.
  • Criminal monetary penalty for willful failure to file report or file timely has decreased from $5,000 to $1,000.

The following revisions have been made to the FR-900A Instructions:

  • All of the above revisions apply to the FR-900A.
  • Do not use the FR-900A to report household employee withholding. Register and report this withholding on FR-900Q.

About the Author

Tom Hospod

Tom Hospod is a member of the Tax Research Team for the Direct Tax division at Sovos Compliance, where his main areas of focus are Tax Withholding and Automatic Exchange of Information (AEOI). Prior to Sovos, Tom worked as a legislative aide in the Massachusetts House of Representatives. He also has experience in securities law—focusing on broker-dealer disputes and representing clients in FINRA arbitration. Tom is a member of the Massachusetts Bar, earned his B.A. from Boston College and his J.D. from the University of Miami.

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